N.Y. Tax Law § 1303 — City taxable income

§ 1303. City taxable income. The city taxable income of a city\nresident individual shall mean and be the same as his or her New York\ntaxable income as defined in section six hundred eleven of this chapter,\nexcept that it shall include (i) the amount contributed to any or all of\nthe following accounts within the charitable gifts trust fund set forth\nin section ninety-two-gg of the state finance law, to the extent the\namount is claimed as an itemized deduction pursuant to section six\nhundred fifteen of this chapter: the health charitable account\nestablished by paragraph (a) of subdivision four of section\nninety-two-gg of the state finance law, or the elementary and secondary\neducation charitable account established by paragraph b of subdivision\nfour of section ninety-two-gg of the state finance law. The city taxable\nincome of a city resident estate or trust shall mean and be the same as\nits New York taxable income as defined in section six hundred eighteen\nof this chapter.\n